Durham County, North Carolina Opportunity Zone census tracts

Updated October 14, 2026

Durham County, North Carolina has 24 census tracts eligible for OZ 2.0 and 9 2020 tracts fully or partly in a current (2018) Opportunity Zone. North Carolina has not filed its OZ 2.0 nominations yet. Sources: IRS Rev. Proc. 2026-14 appendix (eligibility) and the CDFI Fund 2018 list (current zones).

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1.02	37063000102	Yes	No	Pending: state has not filed
2	37063000200	Yes	No	Pending: state has not filed
4.02	37063000402	Yes	No	Pending: state has not filed
5	37063000500	Yes	No	Pending: state has not filed
9	37063000900	Yes	No	Pending: state has not filed
10.01	37063001001	Yes	Yes	Pending: state has not filed
10.02	37063001002	Yes	No	Pending: state has not filed
11	37063001100	Yes	Yes	Pending: state has not filed
13.01	37063001301	Yes	No	Pending: state has not filed
13.03	37063001303	Yes	No	Pending: state has not filed
13.04	37063001304	Yes	Yes	Pending: state has not filed
14	37063001400	Yes	Yes	Pending: state has not filed
15.04	37063001504	Yes	Yes	Pending: state has not filed
15.05	37063001505	Yes	Partly	Pending: state has not filed
17.09	37063001709	Yes	No	Pending: state has not filed
17.11	37063001711	Yes	No	Pending: state has not filed
18.02	37063001802	Yes	No	Pending: state has not filed
18.10	37063001810	Yes	No	Pending: state has not filed
20.09	37063002009	Yes	No	Pending: state has not filed
20.26	37063002026	Yes	No	Pending: state has not filed
20.31	37063002031	Yes	Yes	Pending: state has not filed
20.32	37063002032	Yes	Yes	Pending: state has not filed
20.36	37063002036	Yes	No	Pending: state has not filed
23	37063002300	Yes	Yes	Pending: state has not filed

Check a street address with the OZ 2.0 eligibility checker · All North Carolina counties · North Carolina OZ 2.0 page · Nomination tracker

FAQ

Which Durham County, North Carolina census tracts are Opportunity Zones?

Is an eligible tract an Opportunity Zone?

Not yet. Eligible tracts can be nominated by the governor; certified OZ 2.0 designations take effect January 1, 2027. Current (2018) zones remain in effect through December 31, 2026 for new investments under the original rules.

2018 zones were matched from 2010 to 2020 tracts (how we match). Not tax advice.